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Az eva tapasztalatai vállalkozói interjúk alapján
Semjén, András; Tóth, István János; Fazekas, Mihály - 2008
By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...
Persistent link: https://www.econbiz.de/10010494370
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The Value of Voice in an Experimental Labor Market
Mertins, Vanessa - 2010
Procedural fairness research has argued that giving people a voice in decision-making procedures leads to increased … outcome satisfaction and enhanced compliance with decisions. The impact of voice on agents' motivation to perform well is … investigated in a simple gift-exchange experiment, thereby testing the fair wage-fair process-effort hypothesis. Before principals …
Persistent link: https://www.econbiz.de/10010270106
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Community projects: An experimental analysis of a fair implementation process
Cicognani, Simona; D'Ambrosio, Anna; Güth, Werner; … - 2012
We define and experimentally test a public provision mechanism that meets three basic ethical requirements and allows community members to influence, via monetary bids, which of several projects is implemented. For each project, participants are assigned personal values, which can be positive or...
Persistent link: https://www.econbiz.de/10010291814
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Beyond procedural equity and reciprocity
Chlaß, Nadine; Güth, Werner; Miettinen, Topi - 2009
Most research in economics models agents somehow motivated by outcomes. Here, we model agents motivated by procedures instead, where procedures are defined independently of an outcome. To that end, we design procedures which yield the same expected outcomes or carry the same information on...
Persistent link: https://www.econbiz.de/10010267117
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Tax Morale and Compliance Behavior: First Evidence on a Causal Link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10010294865
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The Link between the Intrinsic Motivation to Comply and Compliance Behavior A Critical Appraisal of Existing Evidence
Halla, Martin - 2010
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...
Persistent link: https://www.econbiz.de/10010294905
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Compliance costs caused by agency action? Empirical evidence and implications for tax compliance
Eichfelder, Sebastian; Kegels, Chantal - 2012
The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In this paper we analyze the effect of the tax authorities on the burden of complying with tax regulations. Using survey data of Belgian businesses...
Persistent link: https://www.econbiz.de/10010331080
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The link between the intrinsic motivation to comply and compliance behavior: A critical appraisal of existing evidence
Halla, Martin - 2010
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...
Persistent link: https://www.econbiz.de/10010269887
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Tax morale and compliance behavior: First evidence on a causal link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10010269890
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What shapes attitudes toward paying taxes? Evidence from multicultural European countries
Torgler, Benno; Schneider, Friedrich G. - 2006
Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax...
Persistent link: https://www.econbiz.de/10010276666